Question 26 of 85 Question ID: 1248232 Which of the following is treated as the correction of an error and, thus, does not require consent to change accounting methods from the IRS? A) A change in the method used in valuing irventories B) A change from the long-term contract method to the accrual method C) A change in the treatment of any material item of income or expense D) Adjustment of the useful life of a depreciable asset